摘要：The paper outlines the importance of implementing IFRS in order to minimize the risks in banking transactions,through prudence,transparency and predictability. Their assets and liabilities should be recognized,derecognized,classified to offer the best image on the banks’ operations,worth and risks. The analyzed examples are: swap transactions and buying/selling financial assets. Classification of assets and liabilities of financial institutions is crucial for risks assessment and to prevent the generation of so called “originate to distribute”,actually creating “Structured Investment Vehicle (SIV)”. Thus the banks will softly return to their philosophy “originate to hold”.
关键词：evaluation methods;balance sheet impact;fair value;net present value;settlement or transaction date
